NDLI: Analysis of Book-Tax Difference’s Effect on Audit Fees: Corporate Governance as a Moderating Variable

Content Provider	Semantic Scholar
Author	Adelaide, Shinta Adhariani, Desi
Copyright Year	2019
Abstract	This study aims to examine the association between book-tax differences and audit fees in Indonesia. This study also examines the effect of corporate governance as a variable to moderate the association. The sample used is companies listed on the Indonesia Stock Exchange in 2012 until 2016, which consist of 309 observations. The results indicate that book-tax differences have no significant effect on audit fees. Corporate governance is also not proven to weaken the association. Interpretation of the results might imply that book-tax differences have not been seen by auditors as a risk factor in determining the audit fees, probably due to the low potential of earnings management from such differences.
File Format	PDF HTM / HTML
DOI	10.2991/icbmr-18.2019.36
Alternate Webpage(s)	https://download.atlantis-press.com/article/55914327.pdf
Alternate Webpage(s)	https://doi.org/10.2991/icbmr-18.2019.36
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

Central Library (ISO-9001:2015 Certified)
Indian Institute of Technology Kharagpur
Kharagpur, West Bengal, India | PIN - 721302

See location in the Map
03222 282435
Mail: support@ndl.gov.in

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in